E-invoicing will be compulsatory for all enterprises from November 1st 2020 afterward Decree 119/2018/ND-CP accustomed by the Government on September 12.
Enterprises application self-printed invoices, pre-printed invoices or purchased invoices from the tax authorities afore the able date of the Decree will be accustomed to abide application such invoices until October 31st 2020. — Photo vov.vn
The Decree will booty aftereffect from November 1st this year.
Accordingly, enterprises already application e-invoices with or after tax ysis codes afore the able date of the Decree will abide application such e-invoices.
Enterprises application self-printed invoices, pre-printed invoices or purchased invoices from the tax authorities afore the able date of the Decree will be accustomed to abide application such invoices until October 31st 2020.
From November 1st 2020, e-invoices charge be used. During the aeon from November 1st 2018 to October 31st 2020, for enterprises which are notified by the tax authorities that they charge about-face to use e-invoices with ysis codes of the tax authorities (presumably aerial accident enterprises), if the enterprises’ advice and technology (IT) systems are not able to accept e-invoicing, they charge abide Form 03 (promulgated calm with the Decree) which contains advice apropos achievement VAT invoices to the tax administration calm with the VAT return.
Enterprises accustomed during the aeon from November 1st 2018 to October 31st 2020, if instructed by the tax department, shall administer e-invoicing according to this Decree, or chase the advice for enterprises whose IT systems are not able to accept e-invoicing as mentioned above.
Public organisations such as accessible schools and clinics application receipts will be accustomed to abide application receipts and these organisations will about-face to e-invoices/e-receipts according to the timeframe of the Ministry of Finance (MoF).
Before application e-invoices (either with or after ysis codes), enterprises charge annals and access approval from the tax authorities via the web aperture of the General Administration of Taxation (GDT).
E-invoices can be issued and digitally active by the agent via the e-invoicing arrangement of e-invoice band-aid providers. For e-invoices with ysis codes, they can additionally be issued and digitally active by the agent via the web aperture of the GDT. E-invoices shall be beatific from sellers to buyers via an cyberbanking adjustment as agreed by both parties.
MoF implemented pilot use of e-invoices on 200 businesses including both those with and after ysis codes. — VNS
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